Notice of RetractionThe empirical research about the impact of corporate governance on accounting transparency

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

The paper analyzes the listed companies in Shanghai and Shenzhen Stoke Exchange during the Period of year 2007 to 2008. The paper uses earnings aggressiveness, earnings smoothing as the substitute variable of accounting transparency, and researches the impact of different corporate governance structure on accounting transparency. We find that shareholding proportion of first shareholder has negative relationship with accounting transparency. Floating stock proportion, size of board of supervisors has positive relationship with accounting transparency. The corporate with institutional investor among top ten shareholders has higher accounting transparency, but the corporate with president and general manager in one position has lower accounting transparency.